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THE TAX MAN COMETH - BUT IS HE EFFICIENT?

Finn R. Førsund, Sverre A.C. Kittelsen, Frode Lindseth and Dag Fjeld Edvardsen
National Institute Economic Review
No. 197 (July 2006), pp. 106-119
Published by: Sage Publications, Ltd.
Stable URL: http://www.jstor.org/stable/23877748
Page Count: 14
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THE TAX MAN COMETH - BUT IS HE EFFICIENT?
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Abstract

The performance of local tax offices of Norway is studied over a three-year period applying Data Envelopment Efficiency analysis and a Malmquist productivity index. The estimates are bias-corrected using a bootstrap approach recently developed for DEA models. The results show that bias correction and the construction of confidence intervals give a quite different picture without bootstrapping. A set of best practice offices is identified for future work on finding explanations for good performance. The productivity development of individual offices is classified into the four categories: productivity improving cost increase, productivity improving cost savings, productivity decreasing cost savings and productivity decreasing cost increase.

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